gotta汉英、英汉会计词汇

2021年1月24日发(作者：arrivals)
汉英、英汉会计词汇



一贯原则
consistency
人名帐户
personal account
工作底稿
working paper
已承兑汇票
accepted draft/bill
已发行股本
issued capital
己催缴股本
called-up capital
己缴股本
paid-up capital
已赎回票据
retired bill
欠付催缴股款
calls in arrear
毛存
现金
cash in hand
毛利
gross profit
毛利率
gross profit ratio/margin
毛损
gross loss
日记簿
journal
月结单
monthly statement
少量余额
minority balance
分配
allocation
分类帐
ledger
公证文件
noting
分摊
apportionment
加成
mark- up
永久业权
freehold
主要成本
prime cost
未催缴股本
uncalled capital
申请及分配
application and allotment
目标条款
object clause
平价发行
issued at par
出让人帐
vendor account
自平
self-balancing
自平分类帐
self-balancing ledger
自动转帐
autopay
成本会计
cost accounting
共同
joint
存货记录簿
stock records
存货周转率
stock turnover rate
存货帐
stock account
年终盘点存货
year-end stock taking
企业个体
business entity
合伙企业
partnership
在运品
goods in transit
在制品
work-in- progress
呆帐
bad debts
呆帐准备
provision for bad debts
没收
forfeiture
利息帐法
interest account method
重置
replacement
决算表
final accounts
折扣栏
discount column
折旧
depreciation
折旧帐法
depreciation account method
折旧准备帐法
depreciation provision account method
折价
discount
非人名帐户
impersonal account
抽取
extract
固定资产
fixed assets
长期负债
long-term liabilities
法人
legal person
股本
share capital
拒付票据
dishonoured bill
股份
share
或有负债
contingent liability
所有权
ownership
承兑
acceptance
承兑人
acceptor
法定股本
authorised capital
股东主权
shareholders'equity
股东资金
shareholders'fund
受票人
drawee
直线折旧法
straight-line depreciation method
直接工资
direct wages
直接原料
direct material
直接费用
direct expenses
股票
share certificate
承销人
consignee
承销清单
account sales
抵销
set-offs
抵销性错误
compensating error
定额制度
imprest system
科目
account
负债
liabilities
信讬人
trustee
按比例分配
pro rata
背书
endorsement
持票人
holder
盈余
surplus
盈余分拨帐
appropriation account
重点钜数
materiality
重估折旧法
revaluation depreciation method
借方
debit
借项通知单
debit note
借项通知单
(
银行用
) debit advice
库存现金
cash in hand
配比
match
个别
several
纯利
net profit
纯利率
net profit ratio
记帐时借贷方互调
complete reversal of entries
特别原始簿
special book of original entry
原始分录错误
error of original entry
原始分录簿
book of original entry
原则性错误
error of principle
流动资产
current assets
流动负债
current liabilities
流动比率
current ratio
流动抵押品
floating charge
租购
hire purchase
租购公司
hirer
个体
entity
差额承上
balance brought down
差额承前
balance brought forward
差额转下
balance carried down
帐户
account
透支
overdraft
透支额度
facility extent
名调乱错误
error of commission
现金日记簿
cash book
现金收支帐
receipts and payments account
现金折扣
cash discount
虚帐户
nominal account
净损失
net loss
累积基金
accumulated fund
停止经营
quit concern
动用资金
capital employed
专利税
royalty
专利权
patent
货物寄销帐
goods sent on consignment account
票面值
par value
接纳
accept
净流动资产
net current assets
速动比率
liquidity ratio
寄销
consignment
寄销人
consignor
寄销帐
consignment account
票据拒付手续费
noting charges
票据贴现
discounting bill of exchange
组织大纲
memorandum of association
组织章程
articles of association
商誉
goodwill
贷方
credit
贷项通知单
credit note
贷项通知单
(
银行用
) credit advice
提用
drawings
提款帐
drawings account
费用
expenses
期未存货
closing stock
期初存货
opening stock
单式簿记
single- entry bookkeeping
备忘
memorandum
补助分类帐
subsidiary account
报表
statement
贴现
discount
发票
invoice
发票人
drawer
间接工资
indirect wages
贴现手续费
discounting charge
普通股
ordinary shares
普通日记簿
general journal
普通原始簿
general book of original entry
间接原料
indirect material
间接费用
indirect expenses, overhead
间接制造成本
factory overhead
开帐分录
opening entries
结帐分录
closing entries
短期合营
joint venture
短期合营帐
joint venture account
短期合营备忘帐
memorandum joint venture account
结算票据
honour the bill of exchange
超额利润
super profit
资本
capital
资本主
proprietor
资本支出
capital expenditure
资本报酬率
return on capital employed
零用现金凭单
petty cash voucher
零用现金簿
petty cash book
债权人
creditor
债券
debenture
预计利息帐法
interest suspense account method
预付费用
prepaid expenses
预取收益
receipt in advance
会计等式
accounting equation
损益帐
profit and loss account
损益计算
income determination
过帐
posting
资产
assets
资产负债表
balance sheet
资产收回价值
goods repossessed value
试算表
trial balance
经常性项目
recurrent item
溢价
premium
溢价发行
issued at premium
催缴股款
call
银行往来调节表
bank reconciliation statement
复式簿记
double- entry bookkeeping
说明
account for
实帐户
real account
对销
contra
制成品
finished goods
汇票
bill of exchange, draft
实际成本
actual cost
截线
enter short
认讲意图
offer
暂记帐户
suspense account
销货成本
cost of goods sold
销货折扣
discounts allowed
销货退回簿
returns inwards book
销货净额
net sales
销货发票
sales invoice
销货簿
sales journal
调整
adjustment
制造成本会计
manufacturing account
数量表达及稳定货币量度
quantifiability and stable monetary measure
随要随付
payable on demand
余绌
surplus and deficit
遗漏错误
error of omission
余额承上
balance brought down
余额承前
balance brought forward
余额递减折旧法
reducing balance depreciation method
余额转下
balance carried down
历史成本
historical cost
担保还款佣金
del credere commission
总分类帐
general ledger
应付帐款分类帐
creditors ledger, purchases ledger
应付帐款分类帐统制帐户
creditors ledger control account, purchases ledger control
account
应收帐款分类帐
debtors ledger, sales ledger
应收帐款分类帐统制帐户
debtors ledger control account, sales ledger control
account
应计收益
accrued income
亏绌
deficit
购货折扣
discounts received
购货退出簿
returns outwards book
购货帐
purchases account
购货净额
net purchases
购货簿
purchases journal
营业折扣
trade discount
购销帐
trading account
购销损益帐
trading and profit and loss account
优先股
preference shares
应付帐款赊帐期限
credit period received form trade creditors
应付票据
bill payable
应收帐款赊帐期限
credit period allowed to trade debtors
应收票据
bill receivable
应计基础
accrued basis
购买权
option
偿债基金
sinking fund
营运资金比率
working capital ratio
转让
transfer
旧换新
trade-in
稳健保守
conservatism, prudence
簿记
bookkeeping
继续经营
going concern
变产帐
realisation account
赎回资本准备金
capital redemption reserve fund

英汉会计词汇

accept
接纳

acceptance
承兑

accepted draft/bill
已承兑汇票

acceptor
承兑人

account
科目，帐户

account for
说明

account sales
承销清单